<!doctype html>
<html>
<head>
<style type="text/css">
#one {
  position:absolute;
  left:0px; top:0px;
  width:404px; height:404px;
  border:2px solid blue;
  opacity:.8;
  z-index:1;
}
#two {
  position:absolute;
  top:100px; left:100px;
  width:200px; height:200px;
  z-index:0;
  background-color: rgb(255,0,0);
}
</style>
</head>
<body>
<div id="two"></div>
<embed id="one" type="application/x-test" width="400" height="400" drawmode="solid" color="FFa0a0a0"></embed>
</body>
</html>

